How to File Quarterly GST Returns in India: A Complete Guide

Introduction

Picture this: You’re a Jaipur-based handicraft seller juggling Diwali orders, inventory checks, and monthly GST filings. By the time you finish GSTR-3B, it’s already the 20th—cue late fees and panic. Enter quarterly GST returns, the government’s gift to small businesses drowning in compliance.

In 2023, 63% of SMEs switched to quarterly filing, slashing compliance time by 40% (CBIC Survey). This guide spills the secrets to hassle-free quarterly GST filing—no tax jargon, just actionable steps. Let’s turn you from “GSTR-what?” to “GSTR-done!”

What Are Quarterly GST Returns?

Under GST compliance, taxpayers have the option to file their returns quarterly instead of monthly under the QRMP (Quarterly Return Monthly Payment) scheme. This scheme is designed for small businesses with an aggregate turnover of up to ₹5 crore in the previous financial year.

The quarterly return filing includes forms like:

• GSTR-1 (Outward Supplies details)
• GSTR-3B (Summary Return with Tax Payment and Input Tax Credit)

Example: SpiceTrader, a Kolkata-based exporter, files quarterly to focus on orders rather than monthly paperwork. 

Who Can Opt for Quarterly GST Return Filing?

Businesses eligible for quarterly GST filing in India must meet these conditions:

• Aggregate annual turnover up to ₹5 crore in the preceding financial year.
• Opt-in through the GST portal updates before the due date.
• File returns on time to maintain compliance.
• Registered as a regular taxpayer (not a composition dealer).

However, some businesses, like those under compulsory GST registration, are not eligible for quarterly returns.

How to Opt-In:

1. File Form GST CMP-02 by March 31 for the fiscal year.
2. Choose quarterly filing on the GST portal.

Who Can’t:

• E-commerce sellers collecting TCS. 
• Casual taxable persons. 

Step-by-Step Process to File Quarterly GST Returns

Here’s the process for GST filing in India:

Step 1: Log in to the GST Portal

• Visit the GST Portal.
• Enter your username and password. 

Navigate to the Returns Dashboard:

Go to ‘Services’ → ‘Returns’ → ‘Returns Dashboard’.

Step 2: Select the Return Period

• Choose the applicable quarter (e.g., Apr-Jun, Jul-Sep).

Step 3: File GSTR-1 (Outward Supplies)

• Upload invoices for the period.
• Validate details before submitting.
• Auto-populate details using the Invoice Furnishing Facility (IFF) for B2B sales.

Step 4: File GSTR-3B (Tax Payment Summary)

• Declare sales, ITC, payments, and net tax liability.
• Pay taxes through net banking or UPI. 

Step 5: Verify and Submit

• Use the Digital Signature Certificate (DSC) or OTP-based authentication.
• Download the acknowledgment receipt for records. 

In this way, the GST return filing process is done. For more information, check out GST registration with RegisterKaro.

Deadlines:

Quarter	GSTR-1	GSTR-3B
April–June	July 31	July 22
July–September	October 31	October 22

Pro Tip: Use RegisterKaro’s GST filing service to auto-populate returns and dodge errors. 

Common Errors to Avoid While Filing Returns

Avoid these common errors while going for GST filing in India: 

1. Mismatched GSTR-1 & GSTR-3B:
   • Fix: Reconcile sales data before filing.
2. Incorrect ITC Claims:
   • Fix: Match GSTR-2A with purchase invoices. Ensure proper reconciliation of GSTR-2A & 2B.
3. Missing HSN Codes:
   • Fix: Use 4–6 digit codes for goods (e.g., 6305 for handmade carpets).
4. Late Payments:
   • Fix: Set calendar reminders for the 22nd/25th deadlines. Otherwise, ₹50/day for NIL return, and ₹100/day for others will be the penalties.
5. Ignoring Amendments:
   • Fix: Revise returns via Form GST AMND-01.

     6. Incorrect invoice details: Always cross-check before submitting.

     7. Not opting for the QRMP scheme in time: Update GST preferences quarterly.

Fact: GSTN introduced pre-filled GSTR-3B for 80% of fields, reducing manual errors.

Benefits of Filing GST Returns Quarterly

• Reduced Compliance Burden: File only 4 times a year instead of 12.
• Better Cash Flow Management: Pay tax monthly but file returns quarterly. Deferred tax payments boost liquidity.
• Easier Reconciliation: Fewer invoices to track, reducing errors.
• Focus on Growth: Spend less time on paperwork, and more on customers.
• Avoid Penalties: Timely filing ensures you stay GST-compliant. Otherwise, the penalties are Late fees capped at ₹1,000/return (₹500 for nil filings); the price may differ based on location.

Why Choose RegisterKaro for GST Return Filing?

RegisterKaro makes GST return filing in India hassle-free with:

• Expert Assistance for accurate filing.
• Timely Reminders to avoid penalties.
• End-to-end GST Compliance services.

 File your Quarterly GST Returns now with RegisterKaro!

Conclusion

Quarterly GST filing is like upgrading from a cycle rickshaw to an electric scooter—same destination, smoother ride. With fewer deadlines, lower stress, and pre-filled forms, compliance becomes a side hustle, not a nightmare.

It is a game-changer for small businesses, ensuring compliance while easing the paperwork. By following the quarterly filing guide, you can avoid common pitfalls and enjoy a stress-free tax season!

Need Help? RegisterKaro handles GST filing, reconciliations, and amendments. Start Filing Now or contact us for a consultation!

Frequently Asked Questions (FAQs)

1. What is a quarterly return in GST?

A quarterly GST return is a tax filing mechanism that allows eligible businesses to file their GST returns once every three months instead of monthly. This reduces the compliance burden while ensuring tax compliance through periodic filings.

2. Is GSTR-3 monthly or quarterly?

GSTR-3B is a monthly return that must be filed by all registered taxpayers. However, under the QRMP (Quarterly Return Monthly Payment) scheme, eligible taxpayers can pay taxes monthly and file GSTR-3B every quarter.

3. Which is better: monthly or quarterly GST return?

The choice between monthly and quarterly GST return filing depends on business turnover and cash flow. Large businesses with high turnover prefer monthly filings for smoother Input Tax Credit (ITC) claims, whereas small businesses benefit from quarterly filing to reduce compliance costs and administrative efforts.

4. Is GSTR-4 monthly or quarterly?

GSTR-4 is a quarterly return filed by taxpayers registered under the Composition Scheme. However, from FY 2019-20 onwards, GSTR-4 is now an annual return and quarterly payments must be made using Form CMP-08.

5. What is the due date for GST quarterly return?

The due date for filing quarterly GST returns under the QRMP scheme is the 22nd or 24th of the month following the quarter:

• 22nd of the next month for taxpayers in Category 1 states
• 24th of the next month for taxpayers in Category 2 states

For composition taxpayers filing GSTR-4 annually, the due date is 30th April of the following financial year.

6. How do you calculate quarterly GST returns?

To calculate quarterly GST returns:

1. Determine total taxable turnover for the quarter.
2. Calculate GST liability based on applicable tax rates.
3. Deduct Input Tax Credit (ITC) from GST liability.
4. Pay net tax due via the GST portal (if any).
5. File GSTR-1 (outward supplies) and GSTR-3B (summary return) for the quarter.

For composition taxpayers, quarterly tax payments are made via CMP-08.

7. What are the common GST compliance errors to avoid?

Some common GST compliance errors include mismatched GSTR-1 and GSTR-3B forms, incorrect ITC claims, missing HSN codes, and late filing of returns. Ensuring regular reconciliation and timely submissions will help prevent these mistakes.

8. Can GST compliance be automated for small businesses?

Yes, GST compliance can be automated for small businesses using tools and services like GST filing software or outsourcing to experts. These tools can auto-populate tax return details, remind businesses about deadlines, and help file GST returns on time with fewer errors.